{ "article": { "LEGIARTI000051821225": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051821225", "URL": "article/LEGI/ARTI/00/00/51/82/12/LEGIARTI000051821225.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 4 du décret n° 2025-591 du 26 juin 2025, ces dispositions entrent en vigueur le 1er juillet 2025.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051818769", "@num": "1", "#text": "Décret n°2025-591 du 27 juin 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051808721", "@nortexte": "ECOD2517279D", "@numtexte": "2025-591", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000051821232", "@num": "50", "#text": "Code général des impôts annexe I, CGIANI. - art. 50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191188", "@fin": "2999-01-01", "#text": "3° : Bouilleurs de cru faisant distiller dans un atelier public", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179173", "@fin": "2999-01-01", "#text": "III : Bouilleurs de cru", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161962", "@fin": "2999-01-01", "#text": "Section I : Production des alcools", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293482", "@fin": "2000-08-04", "@num": "49", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293483", "@fin": "2017-07-01", "@num": "49", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033481448", "@fin": "2025-07-01", "@num": "49", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051821225", "@fin": "2999-01-01", "@num": "49", "@etat": "VIGUEUR", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le transport des matières à distiller du domicile à la brûlerie et celui des eaux-de-vie de la brûlerie au domicile s'effectuent respectivement sous le lien de documents conformes au modèle fixé par l'administration, après acquittement des droits.

\n
" } }, "LEGIARTI000051818769": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051818769", "URL": "article/LEGI/ARTI/00/00/51/81/87/LEGIARTI000051818769.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051821259", "@num": "27", "#text": "Code général des impôts annexe I, CGIANI. - art. 27 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821246", "@num": "37", "#text": "Code général des impôts annexe I, CGIANI. - art. 37 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821227", "@num": "39", "#text": "Code général des impôts annexe I, CGIANI. - art. 39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821241", "@num": "40", "#text": "Code général des impôts annexe I, CGIANI. - art. 40 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821225", "@num": "49", "#text": "Code général des impôts annexe I, CGIANI. - art. 49 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821232", "@num": "50", "#text": "Code général des impôts annexe I, CGIANI. - art. 50 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821218", "@num": "54", "#text": "Code général des impôts annexe I, CGIANI. - art. 54 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821205", "@num": "57", "#text": "Code général des impôts annexe I, CGIANI. - art. 57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821197", "@num": "59", "#text": "Code général des impôts annexe I, CGIANI. - art. 59 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000051808721", "@nor": "ECOD2517279D", "@num": "2025-591", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2025-591 du 27 juin 2025 portant simplifications des obligations relatives à la distillation", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000051808721", "@c_titre_court": "Décret n°2025-591 du 27 juin 2025" }, { "@fin": "2999-01-01", "#text": "Décret n° 2025-591 du 27 juin 2025 portant simplifications des obligations relatives à la distillation", "@debut": "2025-06-30", "@id_txt": "LEGITEXT000051818761", "@c_titre_court": "Décret n°2025-591 du 27 juin 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2025-06-29", "@date_signature": "2025-06-27", "@num_parution_jo": "0150" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000051818769", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051808729", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts annexe I, CGIANI.
\n Art. 27, Art. 37, Art. 40, Art. 50, Art. 39, Art. 49, Art. 54, Art. 57, Art. 59\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000051818769", "cible": false, "cidtexte": "LEGITEXT000006069568", "id": "LEGIARTI000051821225", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000051821225", "liens_entrants": true }

Article 49 AUTONOME VIGUEUR, en vigueur depuis le 01/07/2025 (Code général des impôts, annexe I)